Commentary

RCB/24/11 VAT—correcting liability errors made by HMRC

Part V16 Forms and other HMRC material

RCB/24/11 VAT—correcting liability errors made by HMRC

RCB/24/11 VAT—correcting liability errors made by HMRC

Withdrawal of Business Brief 28/04 item 2 issued 25 October 2004

Revenue & Customs Brief, Issue 24. 7 July 2011

Business Brief 28/04 item 2, “VAT—correcting liability errors” (BB/28B/04, Division V16.3), will be withdrawn with effect from 1 August 2011. This withdrawal is to take account of the announcement concerning the VAT Misdirection Extra Statutory Concession 3.5 on 1 April 2009 in Revenue & Customs Brief 15/09 (RCB/15/09, Division V16.3).

Revenue & Customs Brief 15/09 confirmed that HMRC is bound by incorrect advice only in the circumstances explained in “When you can rely on information provided

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